Quote:
Headphones - Sony MDR V55
MP3 - Sandisk Sansa Clip plus
Sound card - Asus Xonar DS
My two cents and best guess.
I'm fairly sure the Asus Xonar DS sound card's headphone/line-out jack (green) has a high impedance,
which I would guess is causing a bloated bass with your 40-Ohm Sony MDR V55.
The Sandisk Sansa Clip Plus's headphone output should have with a much lower output impedance, which is a benefit for use with 40-Ohm headphones, so you would not be getting a bloated bass using the Clip Plus.
I would also make a wild guess that the Clip Plus has to be more stringy with powering headphones, because it's battery powered.
Where as the Xonar DS can draw as much power as it's needs from the computer.
Have you looked into using the third party firmware "Rockbox" for the Clip Plus, I hear it add features that the original factory firmware does not provide (like better bass boost).
Getting a PAV2V (Pocket Amplifier 2 Version 2) external headphone amplifier ($60-$65 on eBay), which i believe has a low output impedance, might improve the audio quality of the Xonar DS/MDR-V55.
But if you like the sound of the MDR-V55 plugged straight into the Xonar DS, maybe you do not need an amp?